BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 17, 1969
Full text
April 17, 1969 Sir's Import & Export R-417 Bank of P. I. Bldg. Plaza Cervantes, Manila Gentlemen : This refers to your letter dated April 16, 1969 requesting information as to the rate of sales tax due on imported Lighter Flint. In reply, I have the honor to inform you that inasmuch as lighter flint is an accessory of a mechanical lighter which is subject to the 30% sales tax under Section 185(n) of the Tax Code, the importation of lighter flint is subject to the 30% advance sales tax based on the landed cost thereof plus 50% mark-up pursuant to Section 183(b) in relation to Section 185(n), both of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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